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The taxpayer inquired whether they could apply the increased deductible expenses for workers with disabilities for the 2019 tax year. The Directorate General for Taxes (DGT) ruled that this is not possible because, during the only month they were employed (January), their disability status had not yet been officially recognised, and for the remainder of the year, they were not an active worker due to being on sick leave.
Cuestión planteada Si le es de aplicación lo previsto en el apartado 2 del artículo 19 de la Ley 35/2006, para personas con discapacidad que obtengan rendimientos del trabajo como trabajadores activos.
Para aplicar el incremento de gasto deducible del artículo 19.2 de la LIRPF, deben concurrir simultáneamente durante cualquier día del período impositivo la condición de trabajador en activo y el grado de discapacidad exigido. Se entiende por trabajador en activo a quien percibe rentas por la prestación efectiva de servicios retribuidos por cuenta ajena. Si estas circunstancias no coinciden en el tiempo, no procede el beneficio fiscal.
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